Search Results - subject:"STANDARDS"

Corporate Insolvency Accounting and Financial Reporting for Non-Going Concerns, Delinquent and Liquidating Entities

Alozie, Christopher - 2022

the existence or lack of specific accounting and financial reporting standards. Ex-post ‘facto’ analyses of accounting … standards, laws and regulations guiding management of the affairs of corporate failures, insolvent enterprises, impaired … national accounting and auditing standards, laws, regulations and insolvency / liquidation procedures alongside financial …

Persistent link: https://www.econbiz.de/10013291895

How IFRS Affects the Return on Asset? & is More Value Relevant Constructed Based on IFRS than Based on Local GAAP?

Garefalakis, Alexandros; Lappa, Elisavet; Mantalis, Georgios - 2022

The IFRS, by the global establishment of the accounting standards, principles and practices, meet the requirements of …

Persistent link: https://www.econbiz.de/10013293302

Better Financial Reporting for Australian NFPs

Gilchrist, David - 2022

concerned with raising sector-wide participation in the national discussion pertaining to Australian Accounting Standards and …

Persistent link: https://www.econbiz.de/10013293529

The effect of IFRS on the financial ratios : evidence from banking sector in the emerging economy

Abebe, Ayalew Ali - In: Cogent economics & finance 10 (2022) 1, pp. 1-15

Financial ratios are ratios that are used to measure a company’s performance by analyzing its financial records. In light of this claim, this study investigates the effect of IFRS on the financial ratios among seventeen (17) Ethiopian commercial banks. The research hypotheses are addressed by...

Persistent link: https://www.econbiz.de/10013373082

Textual Comparability of Financial Reporting

Bai, John (Jianqiu); Burke, Qing; Wan, Chi; Xu, Xiaolu - 2022

We develop novel empirical measures of textual comparability that capture key topics of the entire 10-K text and incorporate the effect of economic events. For validation, we show that the likelihood of accounting information users (financial analysts, Internet-search users and corporate boards)...

Persistent link: https://www.econbiz.de/10013403315

Capital Structure Effects Associated with the New Lease Accounting Standard

Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022

changes in accounting standards, those with a higher likelihood of violating loan covenants, and those whose capital …

Persistent link: https://www.econbiz.de/10013404182

Does Fair Value Accounting Affect How Banks Convey Information About Future Performance? Evidence from SFAS 115

Black, Jonathan; Godwin, Thomas; Harris, David G. - 2022

Studies find that banks realize gains and losses on investment securities to signal changes in future operating performance. We do not find evidence of this behavior using a sample beginning after the enactment of Statement of Financial Accounting Standard 115 (SFAS 115). We hypothesize that...

Persistent link: https://www.econbiz.de/10013404443

The Effect of IFRS Adoption on Accrual-based and Real Earnings Management : Emerging Markets’ Perspective

Viana Jr., Dante; Lourenço, Isabel; Black, Ervin L. - 2022

This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on … standards. Possibly due to the poor institutional environment of emerging markets, coupled with greater flexibility inherited of …

Persistent link: https://www.econbiz.de/10013404851

Optimal Expected Credit Loss Impairment Rules

Fleer, Sebastian - 2022

This paper examines regulators' optimal design for banks' expected credit loss impairment rules. Recognizing expected credit losses imposes market discipline and thus sound risk-taking ex ante (social gain) while it potentially distorts the bank's socially desirable liquidity provision ex...

Persistent link: https://www.econbiz.de/10013405684

The implication of IFRS financial instruments disclosure on value relevance

Alsarayreh, Taleb; Altarawneh, Mohammad Saleh; Eltweri, … - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-17

London Stock Exchange from 2007 to 2019. This study focuses on the adoption of IFRS.7 and IAS.32 disclosure standards, in …

Persistent link: https://www.econbiz.de/10013471005